WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
21.03 - mustard Sauces and pre arations therefor; mixed condiments flour an1meal and prepared mustard. 2103.10 - 2 103.20 - Tomato ketchup and other tomato sauces - Mustard flour and meal and prepared mustard - Other 2 103.30 2103.90 and mixed seasonings; Soyasauce (A) SAUCES AND PREPARATIONS THEREFOR; MDLED CONDIMENTS AND MIXED SEASONINGS This heading covers pre arations, generally of a highly spiced character, used to flavour certain dishes (meat, fsh, salads, etc.), and made from various vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, etc.). Sauces are generally in liquid form and preparations for sauces are form of powders to which only m~lk,water, etc. need to be added to obtain a sauce. Sauces are normally added to a food as it cooks or as it is served. Sauces provide flavour, moisture, and a contrast in texture and colour. They may also serve as a medium in which food is contained, for example, the veloutk sauce of creamed chicken. Seasoning liquids so sauce, hot pepper sauce, fish sauce) are used both as ingredients in cooking and at tab e as condiments. 'r The headine, also includes certain preparations, based on vegetables or m t , which are mainly liquids, emulsions or suspensions, and sometimes contain visible pieces of vegetables or fruit. These reparations differ from prepared or preserved vegetables and h t of Chapter 20 in that #e are used as sauces, i.e., as an accompaniment to food or in the preparatton of certain foo dishes, but are not intended to be eaten by themselves. Mixed condiments and mixed seasonings containin spices differ from the spices and mixed spices of headings 09.04 to 09.10 in that they a so contain one or more flavouring or seasonin substances of Chapters other than Chapter 9, in such proportions that the mixture as no longer the essential character of a spice within the meaning of Chapter 9 (see the General Explanatory Note to that Chapter). k t Examples of roducts covered by the heading are : mayonnaise, salad dressings, Btarnaise, bolognaise gonsisting of chopped meat, tomato puree, spices, etc.), soya sauces, mushroom sauce, Worcester sauce ( enerally made with a base of thick soya sauce, an infusion of spices in vinegar, with ad!ied salt, sugar, caramel and mustard), tomato ketchup (a preparation made from tomato puree, sugar, vine and spices) and other tomato sauces, cel salt (a mixture of cookin salt and celery seeds), certain mixed 22 (other than those of seasonings?or sausage malung an heading22.09) repared for culinary rendered unsuitable for consumption as everages (e.g., cooking wines and cooking Cognac). fi d Besides the products of Chapters 9 and 20 mentioned above, the heading does not cover : (a) Extracts and 'uices of meat, fish or crustaceans, molluscs or other aquatic invertebrates (heading 16.04). (b) Soups and broths and preparations therefor (heading 21.04). (c) Protein hydrolysates, consisting mainly of a mixture of amino-acids and sodium chloride, used as additives in food preparations (heading 21.06). (d) Autolysed yeast (heading 21.06). (B) MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD Mustard flour and meal are obtained by grinding and sifiiag mustard seed of heading 12.07. The may be made from white or black mustard seeds or from a mixture of the two varieties. T ey remain in the heading whether or not the seeds were defatted or the seed coats removed before grinding, and irrespective of their intended use. t The headin also covers prepared mustard consisting of mustard flour mixed with small quantities o other ingredients (cereal flour, turmeric, cinnamon, pepper, etc.), or of a paste composed of a mixture of mustard flour with vinegar, grape must or wine, to which salt, sugar, spices or other condiments may be added. f This heading excludes, inter alia : (a) Mustard seeds (heading 12.07). (b) Fixed mustard oil (heading 15.14). (c) Mustard-seed oilcake, i.e., the product remaining after the fixed oil has been extracted fkom mustard seeds (heading 23.06). (d) Essential oil of mustard (heading 33.01).
1.- This Chapter does not cover : (a) Mixed vegetables of heading 07.12; (b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01); (c) Flavoured tea (heading 09.02); (d) Spices or other products of headings 09.04 to 09.10; (e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) Products of heading 24.04; (g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or (h) Prepared enzymes of heading 35.07. 2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01. 3.- For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.